Plane-acoustic-wave propagation in small tubes with a cross section in the shape of a flattened oval is described. Theoretical descriptions of a plane wave propagating in a tube with circular cross section and between a pair of infinite parallel plates, including viscous and thermal damping, are expressed in similar form. For a wide range of useful duct sizes, the propagation constant (whose real and imaginary parts are the amplitude attenuation rate and the wave number, respectively) is very nearly the same function of frequency for both cases if the radius of the circular tube is the same as the distance between the parallel plates. This suggests that either a circular-cross-section model or a flat-plate model can be used to calculate wave propagation in flat-oval tubing, or any other shape tubing, if its size is expressed in terms of an equivalent radius, given by g = 2 x (cross-sectional area)/(length of perimeter). Measurements of the frequency response of two sections of flat-oval tubing agree with calculations based on this idea. Flat-plate formulas are derived, the use of transmission-line matrices for calculations of plane waves in compound systems of ducts is described, and examples of computer programs written to carry out the calculations are shown.